Concentration in Internal Audit

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Available to students majoring in Accountancy, the optional concentration in Internal Audit prepares students to meet the challenges of the profession and provides them with knowledge of the internal audit function that is becoming increasingly important in the global business community. Students experience rigorous classroom learning designed to deliver the knowledge and practical skills they’ll need to succeed during the first years of their careers including: oral and written communication, understanding of internal audit’s role of providing objective assurance of key governance, risk management, and compliance processes, use information technology processes and controls in the assurance function, and development of teamwork and leadership skills. Successful students will enjoy opportunities to visit companies and interact with Chief Audit Executives on risk assessment projects.

A student completing the concentration in Internal Audit is required to take three courses:

To declare the concentration in Internal Audit, a student must be a declared Accountancy major. The concentration may be declared at the same time as major declaration or added afterward. All courses for the concentration must be completed with a minimum grade of C-.

ACC 372

AUDITING I

Auditing I provides a conceptual introduction to the nature and value of assurance services. The course examines the organization of the accounting profession, Generally Accepted Auditing Standards (GAAS), professional ethics, and legal responsibilities including U.S. Securities laws. It focuses on financial audits by external auditors, including planning and acceptance, internal control, evidence, and reporting.

Prerequisites:

ACC 102 is a prerequisite for this class.

ACC 375

FRAUD EXAMINATION & FORENSIC AUDITING

This course covers various aspects of fraud prevention and detection, including elements of fraud, costs of fraud, use of controls to prevent fraud, and methods of fraud detection. Guest speakers with expertise in fraud examination/forensic auditing will share their knowledge and experiences with the class.

Prerequisites:

ACC 304 or ACC 307 is a prerequisite for this class.

IS 344

IT AUDITING

Management and boards continue to recognize the importance of effectively managing information technology (IT) assets - to meet business objectives and to thoughtfully manage IT related business risks. This course examines the key principles related to auditing information technology processes and related controls and is designed to meet the ever increasing needs of IT audit and IT governance professionals. In addition, this course aids in the preparation for the Certified Information Systems Auditor (CISA) exam. PREREQUISITE(S): None

A&S 491

ADMINISTRATIVE THEORY AND BEHAVIOR

This course concerns theoretical concepts and empirical research relating to administrative behavior in organizations with special reference to educational organizations. Concepts are examined within the typical decisional framework of supervisors, chief school business officers, principles, and superintendents, and similar positions in the helping professions. Assignments are individualized.

Prerequisites:

Status as an Advanced Masters Education student is a prerequisite for this class.